Appraisal Procedure Manual
In 1997 the Georgia General Assembly passed into law Sec. 48-5-269.1 of the Official Code of Georgia Annotated (O.C.G.A.), which directed the Revenue Commissioner to provide local tax assessing officials with uniform procedures to be used in the appraisal of all real and personal property for property tax purposes. The official proposed rules for the Appraisal Procedure Manual were adopted on September 17, 1999. These rules became effective on October 10, 1999.